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The basis for the acquisition of real estate |
The property is owned for less than 1 year from the date of registration - Apartments, cottages, personal subsidiary facilities, garages, individual residential buildings; - Townhouses, duplexes (with their own land plot) |
Land plots 1. under residential housing - on the right of ownership for less than 1 year from the date of registration
2. for commercial real estate - regardless of the period of ownership |
Commercial real estate (regardless of the period of ownership), with the exception of individual entrepreneurs applying the generally established taxation regime |
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Under the contract of sale |
The positive difference between the sale price of the property and the price (cost) of its acquisition. |
The positive difference between the sale price of the property and the price (cost) of its acquisition. |
The positive difference between the sale price of the property and the price (cost) of its acquisition. |
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In the form of inheritance or charity |
The positive difference between the sale price of the property and the market value (the market value is determined by the appraiser) on the date of the ownership right (the date of registration in the Civil Code "Government for Citizens"), determined no later than March 31 of the year following the year in which such property was sold. Important! If there is no market value or the deadline for determining the market value is not met, the increase in value is defined as a positive difference between the sale price (value) and the estimated value determined for calculating the property tax of the Government for Citizens Group of Companies on January 1 of the year in which the ownership right arose. |
The positive difference between the sale price of the property and the market value (the market value is determined by the appraiser) on the date of the ownership right (the date of registration in the Civil Code "Government for Citizens"), determined no later than March 31 of the year following the year in which such property was sold. Important! If there is no market value or the deadline for determining the market value has not been met, the increase in value is defined as the positive difference between the sale price (value) and the estimated value determined for calculating the property tax of the Government for Citizens Group of Companies on January 1 of the year in which the ownership right arose. |
The positive difference between the sale price of the property and the market value on the date of the emergence of ownership, determined no later than March 31 of the year following the year in which such property was sold. Important! If there is no market value, or the deadline for determining the market value is not met, the increase in value is determined from the entire selling price (cost). |
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Under the donation agreement |
The positive difference between the sale price of the property and the estimated value determined for calculating the property tax of the Government for Citizens Group of Companies as of January 1 of the year in which the ownership right arose. |
The positive difference between the price (value) of the sale of property and the cadastral (estimated) value of the land plot determined by the Civil Code of the Government for Citizens on one of the latest dates: the date of the emergence of ownership of the land plot; the last date preceding the date of the emergence of ownership of the land plot. |
The entire price (cost) of the sale. |
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Under a barter agreement |
The positive difference between the sale price of the property and the purchase price. Important! If there is no price in the barter agreement, the increase in value is defined as the positive difference between the sale price and the estimated value determined for calculating the property tax of the GC "Government for Citizens" on January 1 of the year in which the ownership right arose. |
The positive difference between the sale price of the property and the purchase price. Important! If there is no price in the exchange agreement, the increase in value is defined as a positive difference between the price (value) of the sale and the cadastral (estimated) value of the land plot determined by the Civil Code "Government for Citizens" on one of the latest dates: the date of ownership of the land plot; the last date preceding the date of ownership of the land plot plot. |
The positive difference between the sale price of the property and the purchase price. Important! If there is no price in the exchange agreement, the increase in value is determined from the entire sale price (cost). |
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By equity participation in housing construction (investment agreements and other agreements other than the equity participation agreement are not taken into account here) |
The positive difference between the sale price of the property and the price of the agreement on equity participation in housing construction. In the case of the sale of immovable property acquired as a result of the assignment of the right of claim under an agreement on equity participation in housing construction, the income from the increase in value is the positive difference between the price (cost) of the sale of the property and the value at which the taxpayer acquired the right to claim a share in a residential building under an agreement on equity participation in housing construction. |
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The positive difference between the sale price of the property and the price of the contract on equity participation in housing construction. In the case of the sale of immovable property acquired as a result of the assignment of the right of claim under an agreement on equity participation in housing construction, the income from the increase in value is the positive difference between the price (cost) of the sale of the property and the value at which the taxpayer acquired the right to claim a share in a residential building under an agreement on equity participation in housing construction. |
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On assignment of the right of claim |
Important! the specified rule on assignment of the right does not apply to "investment contracts" and other forms of obtaining the right to purchase real estate. |
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Important! The specified rule on assignment of the right does not apply to "investment contracts" and other forms of obtaining the right to purchase real estate. |
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Independently built by an individual implementing it (residential, non-residential objects) |
The positive difference between the sale price of the property and the market value on the date of the emergence of ownership, determined no later than March 31 of the year following the year in which such property was sold. Important! If there is no market value, or the deadline for determining the market value is not met, the increase in value is defined as a positive difference between the sale price (value) and the estimated value determined for calculating property tax by the State Corporation "Governments for Citizens" on January 1 of the year in which the ownership right arose. The market value is determined by the appraiser. |
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The entire price (cost) of the sale. Important! When selling an uninhabited house (building) built by an individual who is not an individual entrepreneur, the income from the increase in value is the positive difference between the price (value) of the sale of such property and the value of the land acquired for the construction of such an uninhabited house (building). In the case of the sale of an uninhabited house (building) not used in entrepreneurial activity, which was previously reconstructed from a residential house (building), the income from the increase in value is the positive difference between the price (cost) of the sale of such property and the cost of its acquisition as a residential house (building). |
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Reporting tax period |
the year in which the property income was received (the object was sold) |
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Reporting form |
270.00 - for persons who have entered the universal declaration system 240.00 - for everyone else |
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IPN rate |
10% of the increase in value in the sale of property |
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Reporting deadline |
For the declaration of form 240.00 - no later than March 31 of the year following the reporting period; For the declaration of form 270.00: in case of presentation on paper – no later than July 15 of the year; in electronic form – no later than September 15 of the year following the reporting calendar year |
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Payment deadline |
no later than ten calendar days after the deadline set for submitting the declaration |
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How can I pass the TNF |
on paper to the tax authority at the place of location (residence); in electronic form via the mobile application "e-Salyq Azamat" or the Taxpayer's Office on the web portal cabinet.salyk.kz |
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